I 摘要 随着国地税合并、金税三期大数据的深入覆盖、社保入税的普及以及发票合规性 监管时代的来临，企业正全面进入“税收强制规范”的时期。在新的社保征管制度实 施后，有一些过往社保少缴或漏缴企将面临社保费用的突然攀升，从而在中短期内对 公司的利润造成影响，尤其是劳动密集型企业；众多企业对于社保缴费标准的变更给 用人成本带来的影响产生忧虑。 为了应对“社保入税”带来的影响，企业需尽早实现合规化，而合规化成本在一 定程度上增加了企业负担，特别是中小型企业中社保缴费基数一直以最低缴费下限为 缴费标准的企业。劳务派遣企业成为面临此种问题的典型，文中依据行业缴费状况以 及具体公司为例的数据分析充分剖析了“社保入税”的一系列变革对企业的影响。缴 费基数的调增致起企业缴纳的社保费用随之增长，从而用人成本增加，利润缩水。 本文以案例数据分析了社保费联动筹划的变动关系，并列举了社会保险费的调控 方法，企业可通过重新设计员工收入配比，合理增加员工福利待遇，并制定详尽的用 人成本规划方案等工作实现有效地控制企业用人成本的目标。 社会保险费的征收与员工的工资水平有着密切关系，控制工资总额在一定程度上 能够有效降低社保缴费成本，同时工资总额的变动势必会影响企业所得税的变化。文 中通过构建社保费、企业所得税联动公式，测算出最适宜企业调整的工资总额，按该 数额调整后企业增加的总成本最小。 “社保入税”是国家税制的改革，同期缴费税率也发生变化，这是国家进行调控 的举措，企业需顺应局势，完善自身“痛点”，并合乎经济原则，尽早实现企业社保 缴费合规化，这也是本人进行此项研究的最终目的。 关键词：社保入税劳务派遣用人成本联动筹划 Abstract II Abstract Withtheconsolidationofnationalandlocaltaxes,thethree-phasegoldentaxbigdata coverage,thepopularizationofsocialsecuritytaxation,andtheadventofinvoice compliancesupervision,enterprisesareenteringaperiodof"compulsorytaxation regulation."Aftertheimplementationofthenewsocialinsurancecollectionand managementsystem,somecompaniesthathaveunderpaidsocialsecurityinthepastmay facesuddenincreasesinsocialsecuritycosts,whichwillaffectthecompany’sprofitsin theshorttomediumterm,especiallyforlabor-intensiveenterprises.Theimpactofchanges inpaymentstandardsonemploymentcostsisaconcern. Inordertorespondtothe“socialsecuritytax”enterprisesneedtoachieve complianceassoonaspossible,andthecostofcompliancehasincreasedtheburdenon enterprisestoacertainextent,especiallythoseenterpriseswithaminimumsocialmedian contributionbaseforsmallandmedium-sizedenterpriseswhohavealwayspaidthe minimumcontributionlimit.Labordispatchcompanieshavebecometypicaloffacingsuch problems.Basedontheanalysisoftheindustrypaymentstatusandspecificcompanydata, thepaperfullyanalyzestheimpactofaseriesofchangesin"socialsecuritytax"onthe employmentcostsofenterprises.Theincreaseinthepaymentbasehascausedenterprises Contributionstosocialsecurityhaveincreased,leadingtoincreasedemploymentcostsand shrinkingprofits. Thisarticleusescasedatatoanalyzethechangesinthesocialinsurancepremium linkageplanning,andliststhesocialinsurancepremiumadjustmentmethods.Enterprises canredesigntheemployeeincomeratio,reasonablyincreaseemployeebenefits,and developdetailedemploymentcostplanningprogramsAchievethegoalofeffectively controllingthelaborcostofenterprises. Thecollectionofsocialinsurancepremiumsiscloselyrelatedtothewagelevelof employees.Controllingthetotalwagescaneffectivelyreducethecostofsocialsecurity contributionstoacertainextent.Atthesametime,changesintotalwageswillinevitably affectthechangesincorporateincometax.Byconstructingalinkageformulaofsocial insurancepremiumsandcorporateincometax,thetotalwagesthataremostsuitablefor theadjustmentoftheenterprisearecalculated,andthetotalcostoftheenterpriseadjusted bytheamountisthesmallest. Abstract III "Socialsecurityentrytax"isthereformofthenationaltaxsystem,andthepayment taxratehasalsochangedduringthesameperiod.Thisisastate-controlledmeasure. Enterprisesneedtoadapttothesituation,improvetheir"painpoints",andcomplywith economicprinciplestoachievecompliancewithcorporatesocialsecuritycontributionsas soonaspossible,Thisistheultimatepurposeofmyresearch. Keywords:SocialsecurityincometaxLabordispatchEmploymentcost Linkageplanning 目录 IV 目录 摘要....................................................................................................................................I Abstract..............................................................................................................................II 第1章绪论......................................................................................................................1 1.1研究背景.................................................................................................................1 1.2研究目的和意义.....................................................................................................2 1.3国内外研究综述.....................................................................................................2 1.3.1社会保险费征管体制的研究......................................................................2 1.3.2社会保险政策对企业的影响研究..............................................................4 1.4研究的主要内容和方法.........................................................................................6 第2章相关概念及理论......................................................................................................9 2.1企业用人成本.........................................................................................................9 2.2社保缴费基数.........................................................................................................9 2.3联动筹划.................................................................................................................9 第3章“社保入税”对劳务派遣行业的影响................................................................10 3.1劳务派遣行业社保缴费现状...............................................................................10 3.1.1社会保险缴费标准....................................................................................10 3.1.2社保缴费状况调查分析............................................................................11 3.1.3社保征管新政策的具体内容....................................................................12 3.2企业面临的社保审查风险...................................................................................13 3.2.1社保漏洞的审查方式................................................................................13 3.2.2企业应对“社保入税”的风险分析........................................................14 3.3“社保入税”对劳务派遣企业用人成本的影响...............................................16 3.3.1劳务派遣企业用人成本构成.....................................................................16 3.3.2“社保入税”对企业职工薪酬支出的影响..............................................16 第4章“社保入税”对L劳务公司的影响分析............................................................18 4.1L劳务公司简介....................................................................................................18 4.2社保缴费基数对比分析.......................................................................................18 4.3保险费负担水平对比分析...................................................................................19 4.4用人成本的变动分析...........................................................................................20 4.5职工薪酬申报的数据关联关系分析...................................................................21 4.5.1社保申报和企业所得税工薪申报比对....................................................22 目录 V 4.5.2企业所得税工薪申报和个税申报数据比对............................................22 4.6工资与社保联查环境下风险点分析...................................................................23 4.6.1工资表填报风险点....................................................................................23 4.6.2社保筹划风险点........................................................................................24 第5章“社保入税”后L劳务公司应对策略................................................................25 5.1社保和企业所得税联动筹划...........